Malaysia legislation

Section 121A

of *CUSTOMS ACT 1967

Section 121A

Notwithstanding any written law to the contrary—

(a)

any statement made by any person to an officer of customs in the course of an investigation under this Act; and

(b)

any document or copy of any document seized from any person by an officer of customs in the exercise of his powers under this Act, shall be admissible in evidence in any proceedings against any person for an offence under this Act before any court if—

(A)

the person who made the statement or the document or the copy of the document is dead, or cannot be traced or found;

(B)

the person who made the statement or the document or the copy of the document has become incapable of giving evidence; or

(C)

the attendance of the person who made the statement or the document or the copy of the document cannot be procured without an amount of delay or expense which appears to the court to be unreasonable.

Evidential provisions